Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 7 paragraph 10

Representative partners and delegated actions

Schedule 7 paragraph 10 allows representative partners to carry out obligations and actions on behalf of the responsible partners in connection with a land transaction.

• Any obligation or right that falls on the responsible partners under the Act or the Tax Collection and Management (Wales) Act 2016 can instead be fulfilled by one or more representative partners.
• This includes signing the declaration that a land transaction tax return is complete and correct.
• A representative partner is a partner chosen by a majority of the partners to act on behalf of the partnership for the purposes of the Act.
• A nomination or revocation of a representative partner only takes effect once the Welsh Revenue Authority has been notified.